FISCAL YEAR 2012 STATUTORY REVIEW OF
DISCLOSURE OF COLLECTION ACTIVITY WITH RESPECT TO JOINT RETURNS

Issued on July 19, 2012

Highlights

Highlights of Report Number: 2012-30-084 to the Internal Revenue
Service Commissioners forthe Small Business/Self-Employed and the Wage and
Investment Divisions.

IMPACT ON TAXPAYERS

Internal
Revenue Code (I.R.C.) Section (§) 6103(e)(8) gives joint filer taxpayers who
are no longer married or no longer reside in the same household the right to
request information regarding the IRS’s efforts to collect delinquent taxes on
their joint tax return liabilities. The IRS has implemented procedures for
responding to those requests. TIGTA believes that these procedures provide IRS
employees sufficient guidance for handling those requests in accordance with
the law.

WHY TIGTA DID THE AUDIT

This audit was initiated because the IRS
Restructuring and Reform Act of 1998 added I.R.C. § 7803(d)(1)(B), which
requires TIGTA to annually review and certify the IRS’s compliance with I.R.C.
§ 6103(e)(8).

WHAT TIGTA FOUND

IRS
procedures provide employees with sufficient guidance for handling joint filer
collection activity information requests. However, TIGTA could not determine whether
the IRS fully complied with I.R.C. § 6103(e)(8) requirements when
responding to written collection activity information requests from joint
filers. IRS management information systems do not separately record or monitor
joint filer requests, and there is no legal requirement for the IRS to do so.
Further, TIGTA does not recommend the creation of a separate tracking system.

WHAT TIGTA RECOMMENDED

Although TIGTA made no recommendations in this report,
IRS officials were provided an opportunity to review the draft report. IRS
management did not provide any comments.